Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Abnormal Accruals Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Accounting Conservatism Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Accounting Information Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Accounting Information Quality Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Accounting Ratios A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Accounting standards Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Accrual-Based Earnings Management Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Accruals Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Agency Costs Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • AHP method Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Artificial Intelligence Models Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Audit Committee Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Audit Fees Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Auditor's tenure Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
B
  • Bee Algorithm New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Behavioral Finance Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Board Independence Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Board of directors Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Board of Directors Characteristics Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Board of Director’s Compensatio Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Bushman et al (2004) framework Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Business Groups Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
C
  • Capital Structure Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [Volume 10, Issue 1, 2019, Pages 39-65]
  • Company's Uncertainty Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Comparability Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Competitive advantage Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Conservatism Impacts of Conditional Conservatism on Labor Investment Efficiency [Volume 10, Issue 2, 2019, Pages 137-156]
  • Content analysis Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Corporate Default A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Corporate Governance Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Corporate Governance Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Corporate Governance Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Corporate life cycle Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Corporate Social Responsibility Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Crash Risk of Future Stock Price Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Crash Risk of Stock Price Relationship between Information Disclosure with the Stock Price Synchronicity and Crash Risk of Falling Stock Prices within Simultaneous Equations System [Volume 10, Issue 1, 2019, Pages 169-194]
  • Customer Concentration Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [Volume 10, Issue 1, 2019, Pages 39-65]
D
  • Detecting of fraud in financial statements New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Discretionary Accruals Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Dividend Smoothing Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
E
  • Earnings Management Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Earnings Management Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Earnings Quality Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Economic Prediction Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Environmental and Social and Corporate Governance Reporting Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
F
  • Factors Contingency Theory Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Financial Constraints Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Financial Distress Impact of Life Cycle on Corporate Restructuring while in Financial Distress [Volume 10, Issue 2, 2019, Pages 113-135]
  • Financial Ratios New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Financial Reporting Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Financial Reporting Transparency Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Financial Resources Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
G
  • Gender diversity Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
I
  • Information Asymmetry Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Institutional Shareholder Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Investment Efficiency Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Investor's Attention Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
L
  • Leary and Michaely Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • Life cycle Impact of Life Cycle on Corporate Restructuring while in Financial Distress [Volume 10, Issue 2, 2019, Pages 113-135]
  • Linter Model Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • Liquidity Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
M
  • Management Ability Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Management Accountants Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Management Earnings Forecast Errors Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • Managerial Efficiency Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Market Efficiency Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • Money Laundering Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Mutual Entropy New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
N
O
  • Operation Earnings and its Components Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
P
  • Partial Least Squares Structural Equation Modeling (PLS-SEM) A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Political connection Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Political Connections Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Political Costs Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Profitability Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
  • Profits time horizon Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Profit strategy Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
R
  • Real Earnings Management Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Recency Bias Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Research and Development Expenditure Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
S
  • Size of the audit firms Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Small Entity Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Social Capital Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 183-220]
  • S&P criterion Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Sticky Cost Behavior Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Stock Liquidity Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Stock Price Delay Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Strategic Advisers Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Structural Equation Modeling Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Sustainability Reporting Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Sustainability Reporting Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
  • Sustainable Development Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
T
  • Tax Avoidance Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
  • Tax Avoidance Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 183-220]
  • Tehran exchange transparency index Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • The First Adjusted Management Earnings Forecast Errors Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • Turnover Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
U
  • Users of Financial Statements Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]